Page 1 of 5 Course information Course number: ACCT 6100-A70/71/103 Course title: Advanced Management Accounting Credit hours: 3 graduate semester hours Prerequisites: Accepted into MAcc or MBA programs Term: Fall 2022 Meeting time: Online Location: Online Contact information Instructor: David Christensen, CMA, Ph.D. Office: BU224 Telephone: 435-865-8058 Fax: 435-586-5493 Email: christensend@suu.edu Canvas: Access from SUU’s website Office hours: TBA COURSE DESCRIPTION This course reviews the development and use of management accounting information systems in planning and control activities. Using examples from actual companies, its focus is on innovative management accounting concepts and practices. COURSE TEXT Zimmerman, J. 2020. Accounting for Decision Making and Control. Tenth Edition. McGraw-Hill. ISBN 978-1-25996949-2. Do not get the international edition. Its problems may be different. OBJECTIVES AND EXPECTATIONS Course objectives include university and school abilities for you to develop, and knowledge areas for you to learn. To accomplish these objectives, I expect excellence, perseverance, integrity, and kaizen. Excellence without perseverance is unlikely; excellence without integrity is impossible. I do not expect perfection in your first assignments, but with feedback from me, and effort from you, the quality of your work should gradually improve. University core abilities Communication Quantitative literacy Personal and Professional Responsibility Critical thinking Teaming Graduate abilities Communication Skills in computers, analysis, and critical thinking Ethical decision-making Outcomes Communicate accounting issues in written and oral assignments. Solve quantitative management accounting problems. Presentation, Essays Describe and analyze an accounting ethics issue. Essays Interact with others to complete selected assignments. Supplemental problems Outcomes Communicate accounting issues in written and oral assignments. Assessment Supplemental problems Assessment Essays, Presentation Prepare accurate and complete solutions to homework and supplemental problems in Excel. Supplemental problems Describe and analyze an ethics issue in accounting. Essays Page 2 of 5 Knowledge areas Different costs for different purposes Purposes and strategic implications of budgeting, cost allocations, and variance analysis New costing and reporting practices, such activitybased costing and the balanced scorecard Outcomes/competencies Identify differences between management and financial accounting. Define opportunity cost and describe how it differs from accounting cost. Complete cost-volume profit, regression, and discounted-cash flow analyses. Distinguish between variable and absorption costing. Describe the purposes and methods of transfer pricing, indirect cost allocation, and standard costing. Describe the purposes and methods of master, capital, zerobased, activity-based, and flexible budgeting. Describe how “organizational architecture” influences agency problems. Describe the decision rights and performance measures of cost, profit, and investment centers. Identify the limitations of cost allocations and variance analysis. Describe kaizen and target costing. Describe and analyze costof-quality and balanced scorecard reports. Prepare and evaluate activity-based costing analyses. Assessment Supplemental problems, Pop Quizzes, Quiz1, Quiz2 Supplemental problems, Pop Quizzes, Quiz1, Quiz2, Quiz 3 Supplemental problems, Pop Quizzes, Quiz3 REQUIREMENTS Due dates. Assignments include homework, supplemental problems, tests, essays, and a formal presentation. Assignments are due by midnight on the dates listed in the Schedule of Assignments. You may submit assignments early. Assignments submitted late may receive zero points. No assignments are accepted after the last day of class. Grading. Your grade is based on points earned from assignments. Assignments are graded on content and style. Elements of content include accuracy and completeness. Elements of style include spelling, grammar, punctuation, and format. For details, see the grading rubric in Canvas for each assignment. In the spirit of kaizen, and at the discretion of the instructor, you may revise and resubmit selected assignments (not tests). See the comments box and grading rubric on each assignment for feedback. Use the feedback to improve your knowledge and skills related to each assignment. For policies regarding incomplete or withdrawal, please refer to the current university catalog. 0-72% F Homework 0 73-76% C Supplemental Problems (3) 36 77-79% C+ CAQ 0 80-82% B- SQ 4 PQ (12) 48 83-86% B Tests Quiz1 50 Quiz2 50 87-89% B+ Quiz3 50 CAS 2 90-92% A- Essay1 20 93-100% A Communications Essay2 Presentation 20 20 Homework. Homework consists of assigned problems at the end of each chapter in the textbook. You should study the assigned problems. Spreadsheet and video solutions are provided in Canvas. The problems are not submitted or graded, but you may see similar problems on tests. Supplemental problems. These are open-book, workout problems on selected topics. Detail on each problem is in the Assignments page of Canvas. Submit each solution as a spreadsheet file to Canvas. For details on how your solutions are graded, see the grading rubric in Canvas. Collaboration is encouraged, but not to the extent of merely copying the work of others. For a partial solution to each supplemental problem, see the videos in Media Gallery. Tests. Tests include Commenced Attendance Quiz (CAQ), Syllabus Quiz (SQ), a Pop Quiz (PQ) on each chapter, three quizzes on selected chapters (Quiz1, Quiz2, and Quiz3), and a Course Assessment Survey (CAS). The three Page 3 of 5 graded quizzes are closedâbook/notes, individual-effort, and use Protorio, a remote proctoring service that you access within Canvas. Complete the tests from Canvas from any computer with access to Canvas. Use the Google Chrome web browser to take the tests. You will need a webcam, a microphone, and a picture ID. You may use Excel and a hand calculator. Each test opens a few days before its due date. See “Tips for Tests” in Canvas for more details. Commenced Attendance Quiz (CAQ) is a brief quiz to help the Registrar establish your attendance. Not completing this survey could impact your financial aid. Syllabus Quiz (SQ). This tests your understanding of key policies described in the syllabus. It is open-book. You take it as many times as your want. Your highest score will count toward your grade. Pop Quizzes (PQ). Take each pop quiz as you complete each chapter. They are open-book. You may take the pop quizzes as many times as you want. Your highest score on each pop quiz will count toward your grade. Essays. Prepare two essays. See the Assignments tool in Canvas for details about each essay. Presentation. Prepare a formal presentation in PowerPoint on any article from Strategic Finance Magazine published by the Institute of Management Accounting (IMAnet.org) or CFO Magazine (CFO.com). Limit the presentation to five minutes. Assume your audience is a client. Submit your PowerPoint file to Canvas. Prepare a video of your presentation. Focus the camera on you, not the slides. Put your video on YouTube. Be sure to code the video for public viewing. Put the link to the video on the first PowerPoint slide. For details on how your presentation will be graded, see the grading rubric in Canvas. For tips on how to prepare an effective presentation, see the video in Media Gallery. Course Assessment Survey (CAS). This end-of-course anonymous survey asks your opinion about course objectives and suggestions on how to improve this course. I value your feedback and use it to improve the course. POLICIES Canvas. Access Canvas from SUU’s website. Use the same username and password that you use to access the SUU campus network. Please become familiar Canvas ASAP. Honor Code. To promote a culture of academic integrity in the School of Business, faculty and students pledge to not “lie, steal, cheat, or tolerate those who do.” In addition, the School of Business defines academic integrity to include five core values: honesty, trust, respect, fairness, and moral courage. A link to the School’s honor system is on the course home page in Canvas. Plagiarism. All assignments that require a written response must be in your own words. Plagiarism may result in a failing grade for the course or worse if it is a second offense. Plagiarism includes “(1) failing to cite quotations and borrowed ideas, (2) failing to enclose borrowed language in quotation marks, and (3) failing to put summaries and paraphrases in your own words” (Hacker 2011: 502). As a control against plagiarism, your written assignments will be submitted to Unicheck, a system that identifies papers containing unoriginal material. Other. See https://www.suu.edu/academics/provost/pdf/statements-required-in-course-syllabi.pdf. Page 4 of 5 SCHEDULE OF ASSIGNMENTS Module 1(31 – 4 Sep) Due Chp Topic Course Requirements and Expectations Syllabus Quiz Commenced Attendance Quiz (CAQ) 1 Introduction 1 Homework Set 1 (HW1) 4Sep Pop Quiz1 2 Nature of Costs 2 Homework Set 2 (HW2) Supplemental problem on Cost-Volume-Profit Analysis Pop Quiz2 Assignments Read the Syllabus and watch the Orientation Complete the quiz on Canvas Complete the quiz on Canvas Watch the lecture and read the chapter Study problems 1-1, 1-2, 1-5, and 1-8 Complete PQ1 on Canvas Watch the lecture and read the chapter Study problem 2-35 Submit the solution to Canvas Complete PQ2 on Canvas Module 2 (4 - 11 Sep) Due Chp Topic 3 Capital Budgeting 3 Homework Set 3 (HW3) Supplemental problem on Capital Budgeting Pop Quiz3 4 Organizational architecture 11Sep 4 Homework Set 4 (HW4) Essay1 Pop Quiz4 Quiz1 (Chapters 1-4, and lectures) Assignments Watch the lecture and read the chapter Study problem 3-24 Submit the solution to Canvas Complete PQ3 on Canvas Watch the lecture and read the chapter Study problems 4-1, 4-2, 4-10 Submit Essay1 to Canvas Complete PQ4 on Canvas Complete Quiz1 on Canvas Module 3 (12 – 18 Sep) Due Chp Topic 5 Responsibility accounting and transfer pricing 5 Homework Set 5 (HW5) Pop Quiz5 18Sep 6 Budgets and budgeting 6 Homework Set 6 (HW6) Pop Quiz6 Assignments Watch the lecture and read the chapter Study problems 5-3, 5-9 Complete PQ5 on Canvas Watch the lecture and read the chapter Study problems 6-1, 6-7, 6-19, 6-24 Complete PQ6 on Canvas Module 4 (19 Sep – 25 Sep) Due Chp Topic 7 Cost allocation: theory 7 Homework Set 7 (HW7) Pop Quiz7 8 Cost allocation: practice 25Sep 8 Homework Set 8 (HW8) Essay2 Pop Quiz8 Quiz2 (Chapters 5-8, and lectures) Assignments Watch the lecture and read the chapter Study problems 7-7, 7-8 Complete PQ7 on Canvas Watch the lecture and read the chapter Study problems 8-12, 8-23 Submit Essay2 to Canvas Complete PQ8 on Canvas Complete Quiz2 on Canvas Page 5 of 5 Module 5 (26 Sep - 2 Oct) Due Chp Topic 9 Absorption costing systems 9 Homework Set 9 (HW9) Pop Quiz9 2Oct 10 Absorption costing: incentives to overproduce 10 Homework Set 10 (HW10) Pop Quiz10 Assignments Watch the lecture and read the chapter Study problem 9-3 Complete PQ9 on Canvas Watch the lecture and read the chapter Study problem 10-3 Complete PQ10 on Canvas Module 6 (3 - 9 Oct) Due Chp Topic 11 Absorption costing: inaccurate product costs 11 Homework Set 11 (HW11) Supplemental problem on ABC 9Oct Pop Quiz11 12 Standard costs: direct labor and materials 12 Homework Set 12 (HW12) Pop Quiz12 Assignments Watch the lecture and read the chapter Study problem 11-21 Submit the solution to Canvas Complete PQ11 on Canvas Watch the lecture and read the chapter Study Problem 12-9 Complete PQ12 on Canvas Module 7 (10 – 16 Oct) Due Chp Topic 14 Mngt. accounting in a changing environment 14 Homework Set 14 (HW14) Formal presentation 16Oct Pop Quiz14 Quiz3 (Chapters 9-14, and lectures) Course Assessment Survey Assignments Watch the lecture and read the chapter Study problems 14-4, 14-10, and Case 14-1 Submit presentation to Canvas Complete PQ14 on Canvas Complete Quiz3 on Canvas Complete the survey on Canvas
